EDITOR’S NOTE: See Chapter 158 for income tax effective January 1, 2016.
PURPOSE
157.0101 Purpose of levy of income tax.
DEFINITIONS
157.0301 Definitions generally.
157.0302 Administrator.
157.0303 Association.
157.0304 Board of Review.
157.0305 Business.
157.0306 Corporation.
157.0307 Employee.
157.0308 Employer.
157.0309 Fiscal year.
157.0310 Gross receipts.
157.0311 Net profits.
157.0312 Nonresident.
157.0313 Nonresident unincorporated business entity.
157.0314 Person.
157.0315 Place of business.
157.0316 Resident.
157.0317 Resident unincorporated business entity.
157.0318 Taxable income.
157.0319 Taxable year.
157.0320 Taxpayer.
157.0321 Fundamental change.
157.0322 Manager.
157.0323 Pension.
IMPOSITION OF TAX
157.0501 Rate and income taxable.
157.0502 Effective period.
DETERMINATION OF ALLOCATION OF TAX
157.0701 Method of determination.
157.0702 Sales made in the City of Cleveland Heights.
157.0703 Total allocation.
157.0704 Rentals.
157.0705 Operating loss carry-forward.
DEDUCTIONS
157.0801 Employee business expenses.
EXEMPTIONS
157.0901 Sources of income not taxed.
RETURNS
157.1101 When return required to be made.
157.1102 Form and content of return.
157.1103 Extension of time for filing.
157.1104 Consolidated returns.
157.1105 Amended returns.
PAYMENT OF TAX
157.1301 Payment of tax on filing of returns.
157.1302 Collection at source.
157.13021 Payment of tax.
157.1303 Declaration of income.
157.1304 Filing of declaration.
157.1305 Form of declaration.
157.1306 Payment to accompany declaration.
157.1307 Annual return.
157.1308 Extension of time.
INTEREST AND PENALTIES
157.1501 Interest on unpaid tax.
157.1502 Penalties on unpaid tax.
157.1503 Exceptions.
157.1504 Abatement of interest and penalty.
157.1505 Violations; penalty.
157.1506 Limitation on prosecution.
157.1507 Failure to procure forms not excuse
COLLECTION OF UNPAID TAXES AND REFUNDS OF OVERPAYMENTS
157.1701 Unpaid taxes recoverable as other debts.
157.1702 Refunds of taxes erroneously paid.
157.1703 Amounts of less than one dollar.
RECIPROCITY
157.1902 Tax credit.
DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
157.2101 Disbursement of funds collected.
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
157.2301 Duty to receive tax imposed.
157.2302 Duty to enforce collection.
157.2303 Authority to make and enforce regulations.
157.2304 Authority to arrange installment payments.
157.2305 Authority to determine amount of tax due; notice; appeal.
157.2306 Authority to make investigations.
157.2307 Authority to compel production of records.
157.2308 Refusal to produce records.
157.2309 Confidential nature of information obtained; penalty.
157.2310 Taxpayer required to retain records.
157.2311 Authority to contract for central collection facilities.
157.2312 Assignment of duties and authority of the administrator.
157.2313 Notice of appeal rights.
BOARD OF REVIEW
157.2501 Board of Review established.
157.2502 Duty to approve regulations and hear appeals.
157.2503 Right of appeal.
157.2504 Confidentiality of proceedings.
OTHER PROVISIONS
157.2701 Declaration of legislative intent.
157.2702 Collection of tax after termination of this chapter.
CROSS REFERENCES
Power to levy - see Ohio Const., Art. XII, Sec. 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718